Hosting an Accountancy Foundation Apprentice
As an employer hosting an FA, you can help students develop their skills for a career in Scotland’s accountancy industry.
The Foundation Apprenticeship (FA) in Accountancy allows pupils in S5 and S6 (ages 16-18) to gain an overview of the accountancy industry, as well as essential workplace experience. The qualification is at SCQF Level 6 (equivalent to Higher) and includes:
- An NPA in Accountancy at SCQF Level 6
- Core units of the AAT Certificate in Accounting at SCQF Level 6
- A work based challenge unit
College & workplace learning
College learning
The pupil will attend NESCol to study the theory required to complete their National Progression Award (NPA).
The NPA is delivered over one academic year.
Pupils attend College for two half-days a week, on Tuesday and Thursday afternoons.
The topics covered in the NPA studied at NESCol are:
- Preparing Management Accounting Information
- Analysing Accounting Information
- Preparing Financial Accounting Information
- Recording Transactions in the Ledger
- Professional Ethics for Accountants
97%
of schools-college students would recommend NESCol¹
Workplace learning
Pupils should undertake activities during their work placement that support the development of practical skills for the AAT Certificate. They will also complete a work based challenge project.
The placement is designed to provide pupils with genuine work experience so they should be taking on real tasks that reflect your company’s day-to-day operations.
Placements typically last 8-12 weeks, starting after the October holidays and running to the festive break. These can be flexible to meet the needs of the employer.
Pupils usually attend placement one full day or two half-days a week, depending on their school timetable and your organisation.
There are no formal assessments during the work placement, or set criteria for this FA.
Employers should provide opportunities for the student to carry out tasks related to the AAT Certificate units:
- Introduction to Bookkeeping
- Principles of Bookkeeping
The work based challenge project builds on the NPA learning outcomes. Employers will be asked to work with the College and pupil to identify a suitable project that complements these.
The student is required to complete general accounting tasks that support the aims and objectives of your organisation.
Examples of tasks include:
- Inputting data into spreadsheets
- Entering transactions into accounting software
- Generating system reports such as financial statements
- Bookkeeping
- Producing and reconciling control accounts
- Reviewing customer and supplier invoices
- Checking accuracy of supplier invoices and credit notes
- Attending auditing meetings
Progression
After completing their FA , the pupil can move on to:
- A Modern Apprenticeship
- A Graduate Apprenticeship
- Further study at college or university
- Employment
Previous employers have been so impressed with their apprentice, that they’ve hired them in a full-time role or as a Modern or Graduate Apprentice.
Support
Placement match
Where possible, we’ll match students with their placement provider so that their work experience is in an area of interest or an industry where they have ambitions to work.
FA Project Officer
A NESCol FA Project Officer is available for the duration of the placement as a point of contact if required.
Mentor
The pupil is assigned a mentor from your organisation.
Flexibility
The days and times for work placement are agreed prior to the start of the FA. An initial introduction with be arranged by the FA Project Officer so the mentor, staff and student can meet and discuss key details.
Resources
Full breakdown of the Foundation Apprenticeship
Practical examples of placement activities
SCQF qualification levels explained
Progression pathways
Contact us
The team at NESCol are also on hand for any further questions: foundationapprenticeships@nescol.ac.uk
¹ Source: NESCol Student Satisfaction & Engagement Survey AY 2024/25